Table of Contents Key Points An email can prove acceptance of a quote. A WhatsApp conversation can demonstrate that a breach of contract was communicated. And a Microsoft Teams message can be crucial in determining what instructions a supplier received. But what happens when the other party denies the authenticity of those […]

On 2 December 2025, the Council of Ministers approved a further postponement of the Verifactu Regulation, once again delaying its entry into force until 2027. The measure is set out in Royal Decree-Law 15/2025, published in the Official State Gazette (BOE) on 3 December 2025. This decision represents a further change to the timetable for the roll-out of the Veri*factu systems and certified invoicing software, which form part of the government’s strategy to strengthen tax control and reduce fraud.